**Journal Entry for M/s Kathari and Sons**

To properly journalize the transactions for M/s Kathari and Sons, we need to record the details of each transaction accurately. Let's go through the transactions and create the journal entries:

**1. Sold goods on credit to Mr. A for $5,000**

Date: April 1, 2013
Account Debit: Accounts Receivable (Mr. A) $5,000
Account Credit: Sales $5,000

Explanation: This transaction represents the sale of goods on credit to Mr. A. As a result, M/s Kathari and Sons increase their accounts receivable and record the sales revenue.

**2. Purchased inventory on credit from Supplier B for $3,000**

Date: April 5, 2013
Account Debit: Purchases $3,000
Account Credit: Accounts Payable (Supplier B) $3,000

Explanation: This transaction reflects the purchase of inventory on credit from Supplier B. M/s Kathari and Sons increase their inventory and record the liability for the amount owed to Supplier B.

**3. Paid cash for rent expense, $1,200**

Date: April 10, 2013
Account Debit: Rent Expense $1,200
Account Credit: Cash $1,200

Explanation: This transaction represents the payment of cash for rent expense. M/s Kathari and Sons decrease their cash balance and record the expense incurred for rent.

**4. Received cash from Mr. A, $4,500**

Date: April 15, 2013
Account Debit: Cash $4,500
Account Credit: Accounts Receivable (Mr. A) $4,500

Explanation: This transaction represents the collection of cash from Mr. A for the previous credit sale. M/s Kathari and Sons decrease their accounts receivable and increase their cash balance.

**5. Sold goods for cash, $2,000**

Date: April 20, 2013
Account Debit: Cash $2,000
Account Credit: Sales $2,000

Explanation: This transaction reflects the sale of goods for cash. M/s Kathari and Sons increase their cash balance and record the sales revenue.

**6. Paid cash for office supplies, $500**

Date: April 25, 2013
Account Debit: Office Supplies $500
Account Credit: Cash $500

Explanation: This transaction represents the payment of cash for office supplies. M/s Kathari and Sons decrease their cash balance and record the increase in office supplies.

**Ledger Accounts**

After journalizing the transactions, we need to post them into ledger accounts. Here are the ledger accounts for M/s Kathari and Sons:

1. Accounts Receivable (Mr. A)
- April 1, 2013: Debit $5,000
- April 15, 2013: Credit $4,500

2. Sales
- April 1, 2013: Credit $5,000
- April 20, 2013: Credit $2,000

3. Purchases
- April 5, 2013: Debit $3,000

4. Accounts Payable (Supplier B)
- April 5, 2013: Credit $3,000

5. Rent Expense
- April 10, 2013: Debit $1,